Problem: Solve for $p$ : $26 = p + 23$
Solution: Subtract $23$ from both sides: $ \begin{eqnarray} \\ \hphantom{26 {- 23}} &\hphantom{=}& \hphantom{p} \\ 26 &=& p + 23 \\ \\ {-23} && {-23} \\ \end{eqnarray} $ $ \begin{eqnarray} \\ 26 {- 23} &=& p \\ \end{eqnarray} $ Simplify. $ p = 3$